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Dwelling House Relief. This is a relief, from inheritance tax (CAT) that applies to a dwelling house. A dwellinghouse is defined as a building or part of a building which is used as a dwelling.The dwelling house relief applies only to the part of the building used as a dwelling and includes grounds up to one acre.The relief is a full relief from inheritance tax, if the relief applies. dwellinghouse is defined as a building or part of a building which is used as a dwelling. The dwelling house relief applies only to the part of the building used as a dwelling and includes grounds up to one acre.
Conditions for Relief The following conditions must be met for CAT dwelling-house relief to apply: (1) The beneficiary cannot be beneficially entitled to an interest in any other dwelling at the date of the gift or inheritance. dwelling is defined as âany building or part. . . of a building, . . . used or was suitable for use as a dwellingâ , and includes grounds of up to one acre occupied and enjoyed with the dwelling. A dwelling house can refer to a house or an apartment and can consist of several parts.